GST Form REG 31
1[FORM GST REG – 31
[See rule 21A]
Date: < DD > < MM > < YYYY >
Reference No.
To,
GSTIN
Name:
Address:
Intimation for suspension and notice for cancellation of registration
In a comparison of the following, namely,
(i) returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017;
(ii) outwards supplies details furnished by you in FORM GSTR-1;
(iii) auto-generated details of your inwards supplies
for the period __________ to _________;
(iv) ………………….. (specify)
and other available information, the following discrepancies / anomalies have been revealed:
__ Observation 1
__ Observation 2
__ Observation 3
(details to be filled based on the criteria relevant for the taxpayer).
2. These discrepancies / anomalies prima facie indicate contravention of the provisions of the Central Goods and Services Tax Act, 2017 and the rules made thereunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled.
3. Considering that the above discrepancies / anomalies are grave and pose a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with effect from the date of this communication, in terms of sub-rule (2A) of rule 21 A.
4. You are requested to submit a reply to the jurisdictional tax officer within seven working days from the receipt of this notice, providing explanation to the above stated discrepancy / anomaly. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer.
5. The suspension of registration shall be lifted on satisfaction of the jurisdictional officer with the reply along with documents furnished by you, and any further verification as jurisdictional officer considers necessary.
6. You may please note that your registration may be cancelled in case you fail to furnish a reply within the prescribed period or do not furnish a satisfactory reply.
Name:
Designation:
NB: This is a system-generated notice and does not require signature by the issuing authority.
************
NOTES:
1. Inserted vide NOTIFICATION NO. 94/2020-Central Tax dated 22-12-2020.
Allahabad High Court Provides Relief to Businesses in Landmark GST e-Way Bill Ruling. [News]
GST Amnesty Scheme: A Golden Opportunity, But Heed the Advisory - Tax Samachar [News]
Madras High Court Quashes ITC Claim Rejection Based Solely on GSTR-3B and Directs Authorities to Consider Other Returns like GSTR 2A and GSTR 9. [Blog]
Supreme Court Upholds Statutory Immunity for Officers Under GST Act: A Closer Look at the Landmark Decision [Blog]
Consultant के Foreign Client पर GST का Impact [Video]
Goods Transport Agency और Multimodel Transporter अलग अलग है [Video]